Individual income tax subtraction for volunteer firefighter pension income established.

This bill creates a tax subtraction for pension income earned by volunteer firefighters in Minnesota, directly affecting individuals who serve as volunteer or on-call firefighters. The legislation defines volunteer firefighter pension income as annuity payments or lump-sum distributions from public retirement plans based on firefighting service. Starting with taxable years beginning after December 31, 2025, eligible recipients can subtract this income from their taxable income when filing state individual income tax returns. The bill amends existing Minnesota tax statutes to establish this new provision without changing how other retirement income is treated.